Document # Public Document # Document Type Date Issued Description
91-205 91-205 Rulings of the Tax Commissioner 09/06/1991 Nonprofit organization offering social services; Exemption criteria
91-203 91-203 Rulings of the Tax Commissioner 09/06/1991 Failure to remit use tax on various medical purchases.
91-204 91-204 Rulings of the Tax Commissioner 09/06/1991 Motor Carriers; Investment tax credit; Milage factor
91-192 91-192 Rulings of the Tax Commissioner 08/30/1991 Out-of-State Vendors; Drop Shipments
91-193 91-193 Rulings of the Tax Commissioner 08/30/1991 Leases or Rentals; Medical Equipment
91-199 91-199 Rulings of the Tax Commissioner 08/30/1991 Protective claims for refund; King v. Forst
91-188 91-188 Rulings of the Tax Commissioner 08/30/1991 Newspapers and Magazines Distributed for Free
91-189 91-189 Rulings of the Tax Commissioner 08/30/1991 Net Operating Loss Deduction
91-198 91-198 Rulings of the Tax Commissioner 08/30/1991 Tax paid to nonregistered vendor; Audit sample techniques
91-197 91-197 Rulings of the Tax Commissioner 08/30/1991 Printing shipped out-of-state
91-186 91-186 Rulings of the Tax Commissioner 08/30/1991 Repair Services; Remanufacture of Toner Cartridges
91-196 91-196 Rulings of the Tax Commissioner 08/30/1991 Protective claims for refund; King v. Forst
91-190 91-190 Rulings of the Tax Commissioner 08/30/1991 Services; Lease of Computer Equipment by Credit Reporting Service
91-185 91-185 Rulings of the Tax Commissioner 08/30/1991 Services; Fax Services
91-151 91-151 Rulings of the Tax Commissioner 08/29/1991 Combined return; Nexus of Affiliate; Net operating loss deduction
91-184 91-184 Rulings of the Tax Commissioner 08/28/1991 Lease of equipment by affiliates; Penalties and Interest
91-183 91-183 Rulings of the Tax Commissioner 08/26/1991 Industrial Materials; Structural Steel
91-179 91-179 Rulings of the Tax Commissioner 08/26/1991 Nonresident Partnerships; Income from Investment Advisory Services
91-180 91-180 Rulings of the Tax Commissioner 08/26/1991 Payroll Factor; Commissions Paid to Sales Representatives
91-181 91-181 Rulings of the Tax Commissioner 08/26/1991 Penalties; Liability of Corporate Officers
91-182 91-182 Rulings of the Tax Commissioner 08/26/1991 Leases or Rentals; Payment of Tax in Advance
91-175 91-175 Rulings of the Tax Commissioner 08/23/1991 Medical Equipment and Devices; Durable Medical Equipment for the Deaf
91-176 91-176 Rulings of the Tax Commissioner 08/23/1991 Nonprofit Corporate income tax exemption
91-177 91-177 Rulings of the Tax Commissioner 08/23/1991 Income from Out-of-State Sources; Credits
91-170 91-170 Rulings of the Tax Commissioner 08/19/1991 Refund statute of limitations; Adjustments to Federal Taxable Income